c: Taxation based on actual profits

Subject to the provisions of article 302 septies A bis, taxpayers other than those subject to the regime defined in article 50-0 (1), are required to submit annual tax returns, in accordance with the conditions and deadlines set out in articles 172 and 175, a declaration enabling the taxable income for the previous year or financial year to be determined and checked. A decree sets out the content of this…

The taxpayers mentioned in Article 53 A are required to produce, at any request from the administration, all accounting documents, inventories, copies of letters, receipts and expenditure vouchers likely to justify the accuracy of the results indicated in their return. If the accounts are kept in a foreign language, a translation certified by a sworn translator must be represented at any requisition by the administration. (Repealed).

The taxpayers referred to in Article 53 A are required to provide, at the same time as the income tax return for each financial year, a statement indicating the allocation of each of the passenger vehicles within the meaning of Article L. 421-2 of the French code of taxes on goods and services that have been included in their assets or for which the company has assumed the costs during…

With a view to applying the provisions of the articles 39 bis to 39 bis B, the companies concerned are required to attach to each return they submit for income tax purposes a statement showing separately the amount of expenditure incurred for the purposes indicated in the said articles during the period to which the return applies, by deduction, on the one hand, from the profits of the said period…

Companies are required to provide, in support of their income tax return for each financial year, a detailed statement of the categories of expenditure referred to in 5 of Article 39 (1), when they exceed a certain amount set by order of the Minister for the Economy and Finance, as well as the detailed statement of expenditure mentioned in the third paragraph of Article 238 A and deducted for the…

Companies owing interest paid in respect of sums made available to them by members or shareholders and held in an individual blocked account must attach to their income tax return a statement of the sums made available to them. Failure to comply with the obligation set out in the first paragraph shall, notwithstanding any provisions to the contrary, result in the immediate payment of the taxes from which the members…

I. – Companies placed under one of the regimes provided for by 5 bis, 5 ter and 7 to 7 ter of Article 38, Article 38 septies, IIa of Article 208 C and articles 151 octies, 151 octies A, 151 octies B, 210 A, 210 B, 210 D and 238 quater K of this code must attach to their income tax return a statement in accordance with the model provided…

The taxpayers referred to in the first paragraph of 1 of II of Article 39 C are required to provide, in the month following the start of the depreciation allowed as a deduction from taxable income, a declaration in accordance with a model provided by the administration showing in particular certain elements of the contract and their projected income during the application of the contract. A decree will specify the…

The tax department checks the returns. It may rectify the returns in accordance with the procedure set out in Article L. 55 of the Book of Tax Procedures (1). (1) See also Livre des procédures fiscales, art. L 10 and L 15.

Mining engineers may, instead of or concurrently with tax agents, be called upon to verify the declarations of taxpayers referred to in the second paragraph of Article 34 and companies operating quarries.